ESG – Global Context

IFRS S1 sets out requirements in 2021 through ISSB for an entity to disclose information about its sustainability-related risks and opportunities that is useful to the primary users of general purpose financial reports in making decisions relating to providing resources to the entity. These are now popularly known as ISSB Standards.

In a way the responsibility for INVESTMENTS required to save EARTH is given to the PRIVATE SECTOR with Government/s largely exercising REGULATORY RESPONSIBILITIES